A disaffiliated Los Angeles chapter of the American Lung Association is not required to share the income from several bequests with the national organization when the bequests were drafted prior to local chapter’s disaffiliation from the state and national.  A California appellate court has reversed a trial court decision and held that the money should stay with the local chapter under a carefully drawn affiliation agreement.

A group of parents, donors, and students lacks standing to contest the administration of a private foundation’s scholarship program that no longer makes grants to students from their county in Mississippi.  A federal District Court has dismissed their case seeking an allocation of funds for students of Attala County who go to the University of Mississippi.

A white male Christian Republican employee has no Title VII claim for discrimination when he has been dismissed for violating his employer’s diversity, equity and inclusion policies.  A federal District Court in Washington, DC, has held that he failed to allege facts that would show his termination was based on his race.

Talk about a double whammy.

The Internal Revenue Service has recently released a “Technical Guide” to help provide guidance on the limits of charitable activity.  The new Guide is one of two “comprehensive, issue-specific documents” published to update and combine Audit Technique Guides with other technical content and to replace existing Audit Technique Guides.

The new Guides are:

After nearly five years of dissent and litigation, the deposed director of a singles club in California has won the right to continue litigation over his status, where he is ultimately most likely to lose again.